How do DST distributions work? Learn where the income comes from, how often it is paid, how it is taxed, and why distributions are never guaranteed.

The seven deadly sins of DSTs are the IRS restrictions from Revenue Ruling 2004-86 that limit what a Delaware Statutory Trust can do. Here is what 1031 investors should understand before exchanging into one.

TIC vs. DST for a 1031 exchange: how tenants-in-common and Delaware Statutory Trust ownership differ on control, financing, minimums, and passivity.

The oldest trick in the 1031 playbook: keep deferring gains for life, then let your heirs receive a stepped-up basis and erase them entirely.

In a 1031 exchange, you must replace the value you sold, including any debt paid off, with new debt or added cash — or trigger taxable boot. Here’s how the mortgage replacement rule works, with a clear example.

Pulling some cash out of your exchange feels harmless. The tax math on that boot often says otherwise.

Vacation homes can qualify for 1031 treatment, but only if you meet the IRS’s personal-use and rental-day safe harbor. Here’s the math.

A federal 1031 exchange doesn’t always mean you’re off the hook at the state level. A handful of states track deferred gain and tax it back later.

Most investors know the three-property rule. Fewer know the 200% and 95% rules, and when each one actually works in your favor.

Two popular capital gains strategies, compared side by side: deferral length, reinvestment rules, property flexibility, and which investor profile fits each option.

A 1031 exchange defers capital gain, but it does not erase it. The deferred gain carries into the replacement property through a lower tax basis, affecting future gain, depreciation deductions, and estate planning. Learn how exchange basis is calculated and why accurate records matter.

A reverse 1031 exchange allows investors to buy replacement property before selling their current property, but the structure is more complex and expensive than a standard exchange. Learn how EATs work, how the 180-day timeline applies, and when a reverse exchange may be worth considering.

Depreciation recapture can create a second tax bill when investment property is sold, separate from capital gains tax. Learn how recapture is calculated, why it can be taxed at up to 25% federally, and how 1031 exchanges, estate planning, and other strategies may help defer or manage it.

Related party rules can disqualify a 1031 exchange when family members, business partners, or controlled entities are involved. Learn who counts as a related party, how the two-year holding rule works, what mistakes commonly trigger taxable gain, and how investors can structure related-party exchanges more carefully.